GSTR-3B Due Dates for the Month October 2020 to March 2021
Vide Notification No. 76/2020- Central Tax (Dated 15.10.2020), the CBIC has prescribed due dates for GSTR-3B return from October 2020 to March 2021.
The said due dates are as per the Notification No. 29/2020- Central Tax (Dated 23.03.2020) (i.e. in staggered manner) which are as follows :
|Aggregate Turnover in Previous Financial Year||Principle Place of Business||Due Date|
|More than Rs. 5 Crore||All States and UTs||On or before the twentieth day of the month succeeding such month|
|Up to Rs. 5 Crore||State of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep||On or before the twenty-second day of the month succeeding such month|
|Up to Rs. 5 Crore||State of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi||On or before the twenty-fourth day of the month succeeding such month|
Payment of taxes for discharge of tax liability as per FORM GSTR-3B :
Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
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